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3918 Uppsatser om General anti-avoidance rule (GAAR) - Sida 7 av 262

Språkens plats i en mångkulturell förskola : Lärares syn på modersmål och andraspråk

The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.

Osäker vård? En fallstudie inom svensk hälso- och sjukvård

The swedish healthcare is in many situations one of the best in the world. But still, the healthcare system includes elemnts that reduce the efficiency. Partly becouse the swedish healthcare is largely monopolized, the servicecs are not properly prized and the economic responsibility and the liability legislation is limited. The main problem this study evolves around, is how a different liability rule would change the shape of the healthcare organisation. Abouve all, how would the approach to riskmanagement and preventive and riskreducing performance change with a diffrent liability rule.

Internprissättning av patent och FoU : samt bevisningsfrågor till följd av dokumentationskravet

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

En analys av Hosni Mubaraks sista tal som Egyptens president

On the 10th of February 2011 Hosni Mubarak gave his last speech as the president of Egypt, on the following day he resigned the presidency after more then two weeks of violent protests against his rule, and with that his 30-year long rule over Egypt had come to an end. This bachelor thesis aims towards examining this speech using both qualitative and quantitative research methods in order to reach a useful analysis of the speech. The conclusions of this thesis is that several methods were used in the speech in order to win the listeners acceptance and approval for the speaker, and then to use these in order to soothe, or preferably to completely stop, the current revolution. The methods that have been found to play major roles in achieving this are; portraying the speaker, defining the listener, promises of improvements and of justice/revenge, and nationalism. This thesis is written in Swedish with Arabic excerpts..

Franskt ledarskap : En teoretiskt jämförelse av den svenska och den franska ledarskapsfilosofin

With 25 countries being members of the European Union, travelling and working in other countries has become significantly easier. But what happens when one culture meets another one in a work situation? More specifically, what happens when French and Swedish cultures meet? Would a Swedish manager lead his team in the same way as a French one would?My question is: What is management philosophy like in Sweden and France? Do the two philosophies resemble? And if not, in what ways do they differ?The purpose of this essay is to find out, by looking at the material used at management courses, what the Swedish management philosophy really is. And then look at whether there are any similarities between this philosophy and the French one. The idea is to examine how management is being taught in both countries, by looking at what management litterature is used at some of the highest ranked management schools in Sweden and France.There have been numerous ethnological studies concerning nationality and cultural behaviour, one of the most important ones is the study done by Hofstede.

3:12-reglerna : Tillämpning av löneunderlagsregeln

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

OMT-A : An Extension of OMT to Model Active Rules

Today there are commercially available databases with active features, i.e. active mechanisms are available for development of information systems. But the usage of active mechanisms is low in practice. This is due to the insufficient methodological support in analysis and design for developing ECA rule based software. It has been proposed that one of the most suitable ways to tackle this problem is not to develop new methods but to extend existing methodologies.In this thesis an extension of the Object Modeling Technique (OMT) is developed, called OMT-A, which is able to model active rules.

Kreativa lösningar : En kvalitativ undersökning om att polisanmäla hedersrelaterat våld mot barn inom socialtjänsten

The purpose of this study has been to investigate how socialworkers describe their attitudes towards reporting childabuse to the police and if they make different decisions when they believe the violence to be honour related and how they handle these questions. The main questions are; How does socialworkers describe their and their colleagues attitudes towards reporting childabuse to the police and when do they believe they should report? Do they describe honourviolence as a specific kind of violence that should be lifted and in what way does it affect their work? The study is written from a legal sociologist perspective with a qualitative approach. Four socialworkers were interviewed and the interviews were analyzed with an anti-racist theory and with the theory about freedom of action.The conclusions is that the socialworkers mostly report childabuse to the police when the violence is physical. This means that children who describes to be subjected to psychological violence, including honourviolence, has poor legal security.

Mer är bättre än mindre - En fyrdimensionell undersökning om kampanjmaterials påverkan på butiksmiljön

The purpose of this study is to investigate the effect of using more promotion material to enhance the in-store communication of sales promotion. In the retail industry today the research regarding the benefits from using various in-store promotion materials is limited, thus this study was carried out to bring clarity to this subject. The study is carried out in two pharmacies and the design of the study was to add more promotion materials to one store, while keeping the other store in its normal condition and then let the stores change conditions after one week e.g. latin-square design. The data collection of this study consists of four different methods: sales data, a questionnaire with 182 customers, an observation study of 300 consumers and an eye-tracking experiment with 41 participants.

Stigmatisering av depression och dess inverkan på vårdsökandeprocessen ? En litteraturstudie

Introduction: The relationship between depression and stigma is known to cause suffering among the depressed population. Depression is also one of the most common diagnoses in the world. Stigma caused by society leads to people being divided into groups which in term results in a general loss of status and discrimination. Aim: To identify the stigma of depression and its impact on help-seeking behaviour and to identify the underlying attitudes. Method: We chose to make a literature review to explore and compile the current research on the subject.

Historiebruk : exemplet Judisk Krönika

The purpose of this examination is to investigate how Judisk Krönika, a periodical which was introduced in 1932 with the aim of disseminating Jewish culture and tradition in Sweden, uses history to make comments about its role in contemporary history, specifically during the first two years of the First Intifada. A second purpose was to examine how this use of history differed from results shown in earlier studies comprising the 1960s and the 2000s. The method in use is qualitative; the source material has been read thoroughly and scrutinized in search of the authors open and hidden messages and intentions. The main finding shows that four major themes could be identified: anti-Semitism(anti-Zionism); memory; ethnonational and media. The most dominant theme during the 1980s, as opposed to the 1960s and the 2000s focus on Zionism and Jewish culture respectively, is memory, that could be described as hegemonic and as a part of a existential use of history, which aims for survival and preservation of the Jewish culture in times of conflict..

Ett pulshöjande reklammedium -Är det effektivt att exponera konsumenter för reklam i en gruppträningssal relativt i ett traditionellt reklammedium?

It appears that it has never been easier for the marketer to create and distribute advertising messages. The technical development has created new possible channels, which in addition to the traditional advertising media has resulted in consumers encountering loads of commercial messages every day. Unfortunately for the marketer, the overload of messages has contributed to an extensive advertising avoidance. This forces him to think outside the box in order to come up with attention-grabbing and innovative methods to reach out to consumers. This paper aims to examine if facilities for group exercise classes at fitness centres could be a potential advertising medium due to the unexpectedness of encountering advertising in those premises.

Tro, hopp och utsatthet

The thesis objective was to study the partnership between the municipality of Gothenburg and three nonprofit organizations concerning the mobile EU-citizens. The study examines how the EU-enlargement affected Sweden and eventually the municipality of Gothenburg, and how Gothenburg responded to the new situation regarding the target group. The thesis contains one case study and the empirical data are based on semi structured interviews with politicians and officials from both the public- and the nonprofit sector. The results were screened with New Institutional Theory, Resource Dependence Theory and Decision Making Theory: Rule Following. The theories were used to locate any type of isomorphism, resource dependence and rule following in the partnership.

Optimering av ELISA för analys av anti-TNF? antikroppar i serumprover från patienter med inflammatorisk tarmsjukdom.

SAMMANFATTNINGCrohns sjukdom/CD och ulcerös kolit/UC är de två mest kända sjukdomarna som lyder under samlingsnamnet inflammatoriska tarmsjukdomar/IBD. Sjukdomarna karaktäriseras av kroniska diarréer där blodiga diarréer är ett kardinal symtom vid UC. Uppkomstmekanismen för IBD är okänd men immunologiska processer spelar en betydande roll för patogenesen av sjukdomarna. Sjukdomarna kan uppstå på grund av en obalans mellan pro-inflammatoriska och anti-inflammatoriska cytokiner. Dessutom förekommer autoimmun reaktivitet riktade mot olika antigen t.ex.

Terapival vid behandling av lunginflammation hos kalv : en enkätundersökning

The purpose of this study was to investigate the kind of treatment strategies used by Swedish Veterinarians with cattle practice when treating calves with symptoms of pneumonia. A questionnaire, consisting of seven questions, was sent to one hundred veterinarians who have had practice with cattle and are employed by the Swedish Board of Agriculture. The survey was answered by a total of 73% of the Veterinarians. Of the respondents, 73 % use Penicillins as their first choice of drug for treating calves with symptoms of pneumonia, and as their second choice 64 % use Tetracycline. Supplementary treatment such as NSAID (non-steroidal anti-inflammatory drugs) and/or SAID (steroid anti-inflammatory drugs) are used by 97.5 % of the respondents.

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